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TMI Blog2020 (3) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the issue to the file of the CIT(E) with a direction to grant one final opportunity to the assessee to substantiate the charitable activity of the society for grant of registration 12AA of the Act. The assessee is also hereby directed to appear before CIT(E) and file the requisite details as called for by him without seeking any adjournment under any pretext. CIT(E) shall decide the issue as per fact and law after giving reasonable opportunity of being heard to the assessee. Since we are restoring the issue of registration 12A/ 12AA, which is one of the pre condition for granting of approval u/s. 80 G of the Act, therefore, we also restore the grounds challenging the denial of approval u/s. 80G CIT(E) for fresh adjudication. Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the F.Y. 2018-19. iii. Please provide the documentary evidence (receipts etc.) for annual fees of ₹ 34,00,000/- and Membership fee of ₹ 57,00,000/- received during the F.Y. 2018-19 as shown in the income expenditure a/c for the period 02.05.2018 to 31.12.2018. iv. Please also provide a copy of 26AS for the F.Y. 2018-19. v. As per the details of expenses, it is seen that an amount of ₹ 1,15,394/- has been spent on engagement with state for environment and waste regulations . Please provide a copy of contract for the same. vi. On perusal of the bills placed on file, it is seen that most of the bills are in the name of M/s Consocia Advisory Pvt. Ltd. Please explain. vii. One of the bill dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od Private Limited were not the membership fee or annual fee but an amount received from some contractual services provided by the assessee. There was a difference in the amount received as per bank statement M/s. Coca Cola India Private Limited and the amount shown by the assessee. He, therefore, asked the assessee to submit documentary evidence of engagement with State for environment and waste regulations but there was no compliance. According to the CIT(E) for granting approval u/s. 12AA, the assessee has also to substantiate that the object of the society / trust should be charitable in nature and activities of the society/ trust should be genuine. Since the assessee neither filed the requisite details nor submitted any evidence or d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rried on by the appellant. 1.4 That the CIT(E) erred on facts and in law in drawing adverse inference from certain facts/ information/ details (in para 4 to 9 of the impugned order), without providing adequate opportunity of being heard and without considering the replies filed by the appellant. 1.5 That the CIT(E) erred on facts and in law in drawing adverse inference from the fact that the appellant had excess of income over expenditure to the tune of ₹ 81,04,539 in financial year 2018-19 without appreciating that - (a) the same was the first year of operation; and (b) the same cannot be the ground to deny registration. 1.6 That the CIT(E) erred on facts and in law in drawing adverse inference from the fact of- (a) de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 80G(5) of the Act on the ground that the appellant failed to file necessary details/ evidences to establish genuineness of the charitable activities carried on by the appellant. 1.4 That the CIT(E) erred on facts and in law in drawing adverse inference from certain facts/ information/ details (in para 4 to 9 of the impugned order), without providing adequate opportunity of being heard and without considering the replies filed by the appellant. 1.5 That the CIT(E) erred on facts and in law in drawing adverse inference from the fact that the appellant had excess of income over expenditure to the tune of ₹ 81,04,539 in financial year 2018-19 without appreciating that - (a) the same was the first year of operation; and (b) the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the assessee to substantiate the charitable activity of the society for grant of registration 12AA of the Act. The assessee is also hereby directed to appear before CIT(E) and file the requisite details as called for by him without seeking any adjournment under any pretext. The Ld. CIT(E) shall decide the issue as per fact and law after giving reasonable opportunity of being heard to the assessee. Since we are restoring the issue of registration 12A/ 12AA, which is one of the pre condition for granting of approval u/s. 80 G of the Act, therefore, we also restore the grounds challenging the denial of approval u/s. 80G to the file of the CIT(E) for fresh adjudication. 7. In the result, both the appeals filed by the assessee are accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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